Gauhati University B.Com 2nd Sem Syllabus CBCS Pattern

Gauhati University B. Com 2^nd Sem Syllabus CBCS Pattern
B. Com 2^nd Sem Hons and Non-Hons

Gauhati University B.Com 2^nd Sem Syllabus Hons
ENV-AE-2014	Environmental Studies.	Ability-Enhancement Compulsory Course (AECC)-2
COM-HC-2026	Corporate Accounting.	Core Course C-3
COM-HC-2036	Corporate Laws.	Core Course C-4
COM-GE-2046 (A) COM-GE-2046 (B)	Any one of the following Macro Economics. Insurance & Risk Management.	Generic Elective (GE)-2 Generic Elective (GE)-2
Gauhati University B.Com 2^nd Sem Syllabus Non Hons (Regular)
ENV-AE-2014	Environmental Studies.	Ability-Enhancement Compulsory Course (AECC)-2
COM-RC-2026	Business Law.	Core Course C-3
COM-RC-2036	Business Mathematics and Statistics.	Core Course C-4
ENG-CC-2016	English-II. (Syllabus Not Available)	Language-2

ENV -AE -2014: Environmental Studies Syllabus
Ability Enhancement Compulsory Course
Total marks: 100 (External: 80 + Internal: 20)
No. of Credits: 4 No. of hours: 60
(Approved in the Academic Council 08-11-2019)

Unit1: Introduction to Environmental Studies (3 lectures)

• Multidisciplinary nature of environmental studies;

• Scope and importance;

• Concept of sustainable development

Unit 2: Ecosystems (8 lectures)

• What is an ecosystem? Structure and function of ecosystem: Energy flow in an ecosystem: food chains, food web and ecological succession. Case studies of the following ecosystems:

a) Forest ecosystem

b) Grassland ecosystem

c) Aquatic ecosystems (ponds, streams, lakes, rivers)

d) Mountain ecosystem

Unit 3: Natural Resources: Types, Renewable and Non-renewable Resources (8 lectures)

• Land resources: land use change; land degradation, soil erosion and desertification

• Forest resources: Deforestation: Causes and impacts due to mining, Construction of big dams and their effects on forests and people.

• Water resources: Use and over-exploitation of surface and ground water, floods, droughts, conflicts over water (international & inter-state: Indo-China, Indo-Bangladesh, Cauvery disputes).

• Energy resources: Renewable and non-renewable energy sources, use of alternate energy sources, growing energy needs, case studies – coal mining, crude oil extraction.

Unit 4: Biodiversity and Conservation (8 lectures)

• Levels of biological diversity: genetic, species and ecosystem diversity; Biogeographic zones of India; Biodiversity patterns and global biodiversity hot spots

• India as a mega-biodiversity nation; Endangered and endemic species of India

• Threats to biodiversity: Habitat loss, poaching of wildlife, man- wildlife conflicts, biological invasions; Conservation of biodiversity: In-situ and Ex situ conservation of biodiversity.

• Ecosystem and diversity services: Ecological, economic, social, ethical, aesthetic and informational value.

Unit 5: Environmental Pollution (8 lectures)

• Environmental pollution: types, causes, effects and controls; Air, water, soil and noise pollution

• Nuclear hazards and human health risks

• Solid waste management: Control measures of urban and industrial waste.

• Pollution case studies – Bharalu river, Deepor Beel, Kolong river

Unit 6: Environmental Policies & Practices (8 lectures)

• Climate change, global warming, ozone layer depletion, acid rain and impacts on human communities and agriculture

• Environment Laws: Environment Protection Act; Air (Prevention & Control of Pollution) Act; Water (Prevention and control of pollution) Act; Wildlife Protection Act; Forest Conservation Act. International agreements, policies and treaties; Montreal and Kyoto protocols and Convention on Biological Diversity (CBD), CITES.

• Nature reserves, tribal populations and rights, and human wildlife conflicts in the context of Assam

Unit 7: Human Communities and the Environment (9 lectures)

• Human population growth: Impacts on environment, human health and welfare.

• Resettlement and rehabilitation of project affected persons; case studies.

• Disaster management: floods, earthquake, cyclones and landslides

• Environmental movements: Chipko, Silent valley, Narmada Bachao, Bishnois of Rajasthan.

• Environmental ethics: Role of Indian and other religions and cultures in environmental conservation.

• Environmental communication and public awareness, case studies (CNG, electric vehicles, green energy, waste minimization)

Unit 8: Field work (Equivalent to 8 lectures)

• Visit to an area to document environmental assets: river/forest/flora/fauna, etc.

• Visit to a local polluted site - Urban/Rural/Industrial/Agricultural.

• Study of common plants, insects, birds and basic principles of identification.

• Study of simple ecosystems- pond, river, stream

Suggested Readings:

1. Bharucha Erach: Text book on Environmental Studies, UGC, New Delhi

2. Carson, R 2002. Silent Spring. Houghton Mifflin Harcourt.

3. De A.K.: Environmental Chemistry, Wiley Eastern Ltd.

4. Kaushik Anubha and C.P. Kaushik: Perspective in Environmental Studies, New Age International

5. Rajagopalan, R. (2018). Environmental Studies. (3rd Edition) Oxford University Press

6. S. C. Santra (2011): Environmental Science, New Central Book Agency

Gauhati University B. Com 2^nd Sem Syllabus
COM-HC-2016: CORPORATE ACCOUNTING
Total Marks: 100
Credit: 6
Lectures 65

Objectives: To help the students to acquire the conceptual knowledge of the corporate accounting and to learn the techniques of preparing the financial statements.

Unit - I: Final Accounts 16

Preparation of Final Accounts of a Joint Stock Company (as per Companies Act, 2013) with necessary adjustments.

Unit - II Incentive Equity, Buy Back, and Valuation of shares and goodwill: 16

1. Incentive Equity: Right and Bonus Shares – Meaning, Advantages and Disadvantages, Provisions as per Companies Act, 2013 and their Accounting Treatment.

2. Buy back of shares: Meaning, Provisions of Companies Act, 2013 and Accounting Treatment.

3. Valuation of shares and goodwill: Meaning, provision of Companies Act on Valuation of Shares and Valuation of Goodwill, Concepts and calculation: simple problem only.

Unit III: Internal Reconstruction of Companies: 16

Concept and meaning of Internal Reconstruction, Different forms of Internal Reconstruction; Provisions as per Companies Act and Accounting treatment for Alteration of Share Capital and Reduction of Share Capital; Preparation of Balance Sheet after Internal Reconstruction.

Unit - IV Amalgamation of Companies: 16

Meaning and objectives; Provisions as per Accounting Standard 14; Amalgamation in the nature of Merger and Purchase; Consideration for Amalgamation; Accounting Treatment for Amalgamation and preparation of Balance Sheet after Amalgamation.

Unit V. Accounts of Holding Company 16

Concept and meaning of different terms: holding company, subsidiary company, pre-acquisition profit/loss, post-acquisition profit/loss, minority interest; cost of control.

Meaning and needs for consolidation of financial statements as per AS 21.

Preparation of consolidated balance sheet of a holding company with one subsidiary.

Note:

1. The relevant Indian Accounting Standards in line with the IFRS for all of the above topics should be covered.

2. Any revision of relevant Indian Accounting Standard would become applicable immediately.

Suggested Readings:

1. Hanif and Mukherjee: Corporate Accounting.

2. B. B. Dam, H C Gautam and others, Corporate Accounting, Gayetri Publications, Guwahati.

3. K. R. Das & K. M. Sinha. Corporate Accounting.

4. M.C. Shukla, T.S. Grewal and S.C. Gupta. Advanced Accounts. S. Chand & Co., New Delhi.

5. S. N. Maheshwari Corporate Accounting -, Vikash Publishing House.

6. S. Sehgal & D. Sehgal, Advanced Accounting Taxmann Publication.

7. Modern Accounting by Hanif and Mukherjee, Tata McGraw Hill.

8. V. K. Saxena Advanced Accounting - Sultan Chand & sons.

***

Gauhati University B. Com 2^nd Sem Syllabus
COM-HC-2026: CORPORATE LAWS
Marks: 100
Credit: 6
Lectures: 65

Objective: The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013 and the Depositories Act, 1996. Case studies involving issues in corporate laws are required to be discussed.

UNIT 1: Introduction 15 Lectures

Administration of Company Law [including National Company Law Tribunal (NCLT), National Company Law Appellate Tribunal (NCLAT), Special Courts]; Characteristics of a company; lifting of corporate veil; types of companies including one-person company, small company, and dormant company; association not for profit; illegal association; formation of company, on-line filing of documents, promoters, their legal position, pre-incorporation contract; on-line registration of a company.

UNIT 2: Documents 15 Lectures

Memorandum of association, Articles of association, Doctrine of constructive notice and indoor management, prospector-shelf and red herring prospectus, misstatement in prospectus, GDR; book-building; issue, allotment and forfeiture of share, transmission of shares, buyback and provisions regarding buyback; issue of bonus shares.

UNIT 3: Management 15 Lectures

Classification of directors, women directors, independent director, small shareholder’s director; disqualifications, director identity number (DIN); appointment; Legal positions, powers and duties; removal of directors; Key managerial personnel, managing director, manager;

Meetings: Meetings of shareholders and board of directors; Types of meetings, Convening and conduct of meetings, Requisites of a valid meeting, postal ballot, meeting through video conferencing, e-voting.

Committees of Board of Directors - Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, Corporate Social Responsibility Committee.

UNIT 4: 15 Lectures

Dividends, Accounts, Audit: Provisions relating to payment of Dividend, Provisions relating to Books of Account, Provisions relating to Audit, Auditors' Appointment, Rotation of Auditors, Auditors' Report, Secretarial Audit.

Winding Up: Concept and modes of Winding Up.

Insider Trading, Whistle Blowing: Insider Trading; meaning & legal provisions; Whistle- blowing: Concept and Mechanism.

UNIT 5: Depositories Law 5 Lectures

The Depositories Act 1996 – Definitions; rights and obligations of depositories; participants issuers and beneficial owners; inquiry and inspections, penalty.

Suggested Readings:

1. MC Kuchhal, Modern Indian Company Law, Shri Mahavir Book Depot (Publishers), Delhi.

2. GK Kapoor and Sanjay Dhamija, Company Law, Bharat Law House, Delhi.

3. Anil Kumar, Corporate Laws, Indian Book House, Delhi.

4. Reena Chadha and Sumant Chadha, Corporate Laws, Scholar Tech Press, Delhi.

5. Avtar Singh, Introduction to Company Law, Eastern Book Company.

6. Ramaiya, A Guide to Companies Act, LexisNexis, Wadhwa and Buttersworth.

7. Manual of Companies Act, Corporate Laws and SEBI Guideline, Bharat Law House, New Delhi.

8. A Compendium of Companies Act 2013, along with Rules, by Taxmann Publications.

9. Gower and Davies, Principles of Modern Company Law, Sweet & Maxwell.

10.Sharma, J.P., An Easy Approach to Corporate Laws, Ane Books Pvt. Ltd., New Delhi.

Note: Latest edition of text books may be used.

***

Gauhati University B. Com 2^nd Sem Syllabus
COM-GE-2016: MACRO ECONOMICS
Marks: 100
Credit: 6
Lectures: 65

Objectives: The course aims at providing the student with knowledge of basic concepts of the macro economics. The modern tools of macro-economic analysis are discussed and the policy framework is elaborated, including the open economy.

Contents

Unit 1: Introduction 5 Lectures

Concepts and variables of macroeconomics, income, expenditure and the circular flow, components of expenditure. Static macroeconomic analysis short and the long run – determination of supply, determination of demand, and conditions of equilibrium.

Unit 2: Economy in the short-run 20 Lectures

IS–LM framework, fiscal and monetary policy, determination of aggregate demand, shifts in aggregate demand, aggregate supply in the short and long run, and aggregate demand- aggregate supply analysis.

Unit 3: Inflation, Unemployment and Labour market 20 Lectures

Inflation: Causes of rising and falling inflation, inflation and interest rates, social costs of inflation; Unemployment – natural rate of unemployment, frictional and wait unemployment. Labour market and its interaction with production system; Phillips curve, the trade-off between inflation and unemployment, sacrifice ratio, role of expectations adaptive and rational.

Unit 4: Open economy 13 Lectures

Open economy – flows of goods and capital, saving and investment in a small and a large open economy, exchange rates, Mundell – Fleming model with fixed and flexible prices in a small open economy with fixed and with flexible exchange rates, interest-rate differentials case of a large economy.

Unit 5: 7 Lectures

Behavioral Foundations- Investment –determinants of business fixed investment, effect of tax, determinants of residential investment and inventory investment. Demand for Money – Portfolio and transactions theories of demand for real balances, interest and income Elasticities of demand for real balances. Supply of money.

Suggested Readings

1. Mankiw, N. Gregory. Principles of Macroeconomics. Cengage Learning.

2. Robert J Gordon, Macroeconomics, Pearson Education.

3. Branson, William H. Macroeconomic Theory and Policy. HarperCollins India Pvt. Ltd.

4. Rudiger Dornbusch and Stanley Fischer, Macroeconomics. McGraw-Hill Education.

5. Rudiger Dornbusch, Stanley Fischer, and Richard Startz, Macroeconomics. McGraw-Hill Education.

6. Oliver J. Blanchard, Macroeconomics, Pearson Education.

7. G. S. Gupta, Macroeconomics: Theory and Applications, McGraw-Hill Education.

8. Shapiro, Macroeconomic Analysis,

9. Paul A Samuelson, William D Nordhaus, and Sudip Chaudhuri, Macroeconomic, McGraw-Hill Education.

Note: Latest edition of text books may be used.

***

Gauhati University B. Com 2^nd Sem Syllabus
COM-GE-2026: Insurance & Risk Management
Marks: 100
Credit: 6
Lectures 65

Objective: To develop on understanding among students about identifying analyzing and managing various types of risk. Besides, the students will be in a position to understand principles of insurance and its usefulness in business along with its regulatory framework.

Unit I: 15 Lectures

Concept of Risk, Types of Risk, Managing Risk, Sources and Measurement of Risk, Risk evaluation and Prediction Disaster Risk Management, Risk Retention and transfer.

Unit II: 15 Lectures

Concept of Insurance, Need for Insurance, Globalization of Insurance Sector, Reinsurance, Co-insurance, Assignment Endowment.

Unit III: 20 Lectures

Nature of Insurance Contract, Principle of utmost Good Faith, Insurable Interest, proximity cause, contribution and subrogation, indemnity, Legal Aspect of insurance contract. Types of insurance: Life and Fire Insurance, Health insurance, Marine Insurance, Automobile Insurance.

Unit IV: 15 Lectures

Control of Malpractices, Negligence, Loss Assessment and Loss Control, Exclusion of Perits, Actuaries, Computation of Insurance Premium.

Regulatory Framework of Insurance: Role, Power and Functions of IRDA, Composition of IRDA, IRDA Act, 1999.

Suggested Readings:

1. George, E. Rajda, Principles of Risk Management and Insurance, Pearson Education.

2. Dorfman, Marks S., Introduction to Risk Management and Insurance, Pearson.

3. All the three modules of Insurance and Risk Management by Institute of Chartered Accountants of India.

4. Gupta P.K. insurance and Risk Management, Himalya Publishing House.

5. Mishra, M.N. Principles and Practices of Insurance, S. Chand and Sons.

6. Dinsdale, W.A. Elements of Insurance, Pitaman.

7. Black.K. and H.D. Skipper, Life and Health Insurance, Pearson Education.

8. Crine. F., Insurance Principles and Practices, John Wiley and Sons, New York.

9. Vaughan, E.J. and Vaughan T., Fundamentals of Risk & Insurance, Wiley and Sons, New York.

10. Hansell, D.S. Element of Insurance, MacDonlald and Evans Ltd.

Note: Latest edition of test book may be used.

***

Gauhati University B. Com 2^nd Sem Syllabus
COM-RC-2026: BUSINESS LAW
Duration: 3 hrs.
Marks: 100
Lectures: 65

Objective: The objective of the course is to impart basic knowledge of the important business legislation along with relevant case law.

Contents:

Unit 1: The Indian Contract Act, 1872: General Principle of Law of Contract 13 Lectures

(a) Contract – meaning, characteristics and kinds.

(b) Essentials of a valid contract - Offer and acceptance, consideration, contractual capacity, free consent, legality of objects.

(d) Discharge of a contract – modes of discharge, breach and remedies against breach of contract.

(e) Contingent contracts.

(f) Quasi – contracts.

Unit 2: The Indian Contract Act, 1872: Specific Contract 13 Lectures

(a) Contract of Indemnity and Guarantee.

(b) Contract of Bailment.

Unit 3: The Sale of Goods Act, 1930 13 Lectures

(a) Contract of sale, meaning and difference between sale and agreement to sell.

(b) Conditions and warranties.

(d) Performance of contract of sale.

(e) Unpaid seller – meaning, rights of an unpaid seller against the goods and the buyer.

Unit 4: Partnership Laws 13 Lectures

(A) The Partnership Act, 1932

(a) Nature and Characteristics of Partnership.

(b) Registration of a Partnership Firms.

(d) Rights and Duties of Partners.

(e) Implied Authority of a Partner.

(f) Incoming and outgoing Partners.

(g) Mode of Dissolution of Partnership.

(B) The Limited Liability Partnership Act, 2008

(a) Salient Features of LLP.

(b) Differences between LLP and Partnership, LLP and Company.

(d) Partners and Designated Partners.

(e) Incorporation Document.

(f) Incorporation by Registration.

(g) Partners and their Relationship.

Unit 5 (A): The Negotiable Instruments Act 1881 13 Lectures

(a) Meaning, Characteristics, and Types of Negotiable Instruments: Promissory Note, Bill of Exchange, Cheque

(b) Holder and Holder in Due Course, Privileges of Holder in Due Course.

(d) Crossing of Cheque.

(e) Bouncing of Cheque.

5 (B): Right to Information Act 2005:

Important definitions, object, scope, obligation of public authorities under the act; rights for obtaining information; disposal of request, information commission, appeal and penalties.

Suggested Readings:

1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.

2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.

3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning.

4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.

5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.

6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House.

7. Sushma Arora, Business Laws, Taxmann Publications.

8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th ed.

9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education.

10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi.

Note: Latest edition of text books may be used.

Suggested Readings:

1. M.C. Kuchhal, and Vivek Kuchhal, Business Law, Vikas Publishing House, New Delhi.

2. Avtar Singh, Business Law, Eastern Book Company, Lucknow.

3. Ravinder Kumar, Legal Aspects of Business, Cengage Learning.

4. SN Maheshwari and SK Maheshwari, Business Law, National Publishing House, New Delhi.

5. Aggarwal S K, Business Law, Galgotia Publishers Company, New Delhi.

6. Bhushan Kumar Goyal and Jain Kinneri, Business Laws, International Book House.

7. Sushma Arora, Business Laws, Taxmann Publications.

8. Akhileshwar Pathak, Legal Aspects of Business, McGraw Hill Education, 6th ed.

9. P C Tulsian and Bharat Tulsian, Business Law, McGraw Hill Education.

10. Sharma, J.P. and Sunaina Kanojia, Business Laws, Ane Books Pvt. Ltd., New Delhi.

Note: Latest edition of text books may be used.

***

Gauhati University B. Com 2^nd Sem Syllabus

COM-RC-2036: BUSINESS MATHEMATICS AND STATISTICS

Marks: 100

Lectures: 65

Objective: The objective of this course is to familiarize students with the applications of mathematics and statistical techniques in business decision-making.

Part – A: Business Mathematics (30 Marks)

Unit 1: Matrices Lectures: 7

Definition of a matrix. Types of matrices; Algebra of matrices. Calculation of values of determinants up to third order (Properties are excluded); Solution of Simultaneous linear equations involving three variables by Cramer’s Rule; Applications of matrices to solution of simple business and economic problems.

Unit 2: Differential Calculus Lectures: 8

Mathematical functions and their types – linear, quadratic, polynomial; Concepts of limit and continuity of a function; Concept of differentiation; Rules of differentiation – simple standard forms like derivatives of xⁿ, e^x and logx. Applications of differentiation in marginal analysis in economics and business problems relating to cost, revenue and profit functions.

Unit 3: Basic Mathematics of Finance Lectures: 11

(a) Concepts of Simple and compound interest- solution of related problems.

(b) Time and work; simple cases.

Part – B: Business Statistics (50 Marks)

Unit 1: Uni-variate Analysis Lectures: 12

Measures of Central Tendency including arithmetic mean, geometric mean and harmonic mean: uses and applications to business problem; mode and median. Partition values - quartiles, deciles, and percentiles.

Measures of Variation: absolute and relative. Range, quartile deviation and mean deviation; Variance and Standard deviation: calculation and properties.

Unit 2: Bi-variate Analysis Lectures: 12

Simple Linear Correlation Analysis: Meaning, and measurement. Karl Pearson's co-efficient and Spearman’s rank correlation (Tied rank is excluded).

Simple Linear Regression Analysis: Regression equations and estimation. Relationship between correlation and regression coefficients; Difference between correlation and regression.

Unit 3: Time-based Data: Index Numbers and Time-Series Analysis Lectures: 15

Meaning and uses of index numbers; price relative, Construction of index numbers: Aggregative and average of relatives – simple and weighted (Laspeyre’s, Paasche’s and Fisher’s Indices are to be included only), Construction of consumer price indices, Limitation of Index number.

Components of time series; additive and multiplicative models; Trend analysis: Finding trend by moving average method and Fitting of linear trend line using principle of least squares.

Suggested Readings:

1. J. K. Singh, Business Mathematics, Himalaya Publishing House.

2. S.C. Gupta, Fundamentals of Statistics, Himalaya Publishing House.

3. S.P. Gupta and Archana Gupta, Elementary Statistics, Sultan Chand and Sons, New Delhi.

4. M.R. Spiegel, Theory and Problems of Statistics, Schaum’s Outlines Series, McGraw Hill Publishing Co.

5. A Text Book of Business Mathematics, Padmalochan Hazarika, S. Chand and Company Limited, New Delhi.

6. A Text Book of Business Statistics, Padmalochan Hazarika, S. Chand and Company Limited, New Delhi.

***

Gauhati University B.Com 2nd Sem Syllabus CBCS Pattern